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Studies on developed economies showed that imposing taxes on animal-based foods could effectively reduce agricultural greenhouse gas emissions (AGHGEs), while this taxation may not be appropriate in developing countries due to the complex nutritional status across income classes. Hence, this study aims to explore optimal tax rate levels considering both emission reduction and nutrient intake, and examine the heterogenous effects of taxation across various income classes in urban and rural China.

The authors estimated the Quadratic Almost Ideal Demand System model to calculate the price elasticities for eight food groups, and performed three simulations to explore the relative optimal tax regions via the relationships between effective animal protein intake loss and AGHGE reduction by taxes.

The results showed that the optimal tax rate bands can be found, depending on the reference levels of animal protein intake. Designing taxes on beef, mutton and pork could be a preliminary option for reducing AGHGEs in China, but subsidy policy should be designed for low-income populations at the same time. Generally, urban residents have more potential to reduce AGHGEs than rural residents, and higher income classes reduce more AGHGEs than lower income classes.

This study fills the gap in the literature by developing the methods to design taxes on animal-based foods from the perspectives of both nutrient intake and emission reduction. This methodology can also be applied to analyze food taxes and GHGE issues in other developing countries.

In this paper, the authors aim to study the relationship between hydrogen embrittlement (HE) susceptibility and cathodic current density applied on the X70 steel girth welds.

The HE susceptibility of X70 steel girth welds were investigated through slow strain rate tensile test and observed and analyzed by optical microscope and scanning electron microscope methods.

The results show that HE susceptibility of X70 girth weld was basically unchanged with increasing of ion concentration while gradually increased and maintain at a specific value with the increase of cathodic current density. As for same ion content, a dense calcareous deposit layer generated on the sample surface in soil simulation solution with Ca2+ and Mg2+ resulted a decreased HE susceptibility while the porous calcareous deposit layer resulted a increased HE susceptibility.

A logistic regression model was established to describe the correlation between HE index and the cathodic current density.

This study identifies three main CSR motivations (i.e. strategic benefits, altruism and greenwashing) and explores the relationship between CSR motivations and environmental collaboration by considering the mediating role of environmental commitment and the moderating role of team autonomy.

The data collected from 336 respondents in the construction industry, structural equation modeling and bootstrapping were used to test hypotheses.

The findings show that altruistic CSR enhances environmental collaboration through enhancing environmental commitment, whereas greenwashing CSR damages environmental collaboration through reducing environmental commitment. Although there is no direct association between strategic CSR and environmental collaboration, environmental commitment mediates the effects of strategic CSR on environmental collaboration. Moreover, the positive effect of strategic CSR and altruistic CSR on environment commitment is stronger when team autonomy is stronger, whereas the negative effect of greenwashing CSR on environment commitment is weaker when team autonomy is stronger.

The findings contribute to the understanding of how CSR motivations can act as catalysts for collaborative efforts in addressing environmental issues within construction projects and offer theoretical understanding of team autonomy by illustrating its role in shaping organizational responses to CSR motivations. The findings can provide insights into why and how participating teams can collaborate better on environmental management, enriching the knowledge of environmental management practices in construction projects.

Based on the theory of embodied cognition, this study uses the Mehrabian–Rusell model to explore the influence of tourists’ body involvement during sports vacations on their post-trip behavioral intention, as well as the regulatory role of tourism involvement in this process.

Structural equation modeling (SEM) was used to test the hypotheses, mediating effects and moderating effects. The data were collected through an online survey of 631 visitors to sports tourism destinations in China.

Proprioception and kinesthesia in sports tourism activities can affect post-trip behavioral intention through body arousal and tourism satisfaction. Tourism involvement positively regulates the influence of body embeddedness and body arousal on tourism satisfaction. Furthermore, a “threshold effect” exists in the emotional effect of tourists’ body involvement.

To develop sports tourism, it is important to take the following steps: create multi-sensory stimulation to improve the physical participation of tourists in sports tourism activities, design sports resorts that cater to people of different age groups, evaluate tourists’ satisfaction and use their feedback to make continuous improvements, improve the basic convenience services offered at sports resorts, use social media to display the unique physical environment and others characteristics of sports destinations to expand popularity.

This study constructs a conceptual model of the influence mechanism of tourists’ body involvement on post-trip behavioral intention to present valuable insights that could help promote the sustainable development of sports tourism.